N.Y. Tax Law Section 1805
Criminal tax fraud in the second degree

A person commits criminal tax fraud in the second degree when he or she commits a tax fraud act or acts and, with the intent to evade any tax due under this chapter, or to defraud the state or any subdivision of the state, the person pays the state and/or a political subdivision of the state (whether by means of underpayment or receipt of refund or both), in a period of not more than one year in excess of fifty thousand dollars less than the tax liability that is due. Criminal tax fraud in the second degree is a class C felony.

Source: Section 1805 — Criminal tax fraud in the second degree, https://www.­nysenate.­gov/legislation/laws/TAX/1805 (updated Sep. 22, 2014; accessed Oct. 26, 2024).

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Accessed:
Oct. 26, 2024

Last modified:
Sep. 22, 2014

§ 1805’s source at nysenate​.gov

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